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Facts
The assessee filed an appeal challenging an order passed by the CIT(A), National Faceless Appeal Center (NFAC), Delhi, for Assessment Year 2017-18. During the hearing, the assessee's counsel informed the Tribunal that the assessee had opted for the Vivad se Vishwas Scheme 2024 and wished to withdraw the appeal.
Held
The Tribunal acknowledged the assessee's intention to withdraw the appeal because they had chosen to participate in the Vivad se Vishwas Scheme 2024. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee opts for the Vivad se Vishwas Scheme 2024.
Sections Cited
250
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
Years: 2017-18 Vijaya, Income Tax Officer, Plot No.11, Mp Krishna Nagar, Non-Corp Range-22, Nangadu, Chennai(TBM) Tamil Nadu-600 122. [PAN: AYFPV3274N] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Shri T.V.Muthu Abirami, Advocate प्रत्यर्थी की ओर से /Revenue by : Dr. I.Roopa, Addl. CIT सुिवाई की तारीख/Date of Hearing : 26.02.2025 घोर्णा की तारीख /Date of Pronouncement : 04.04.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069277472(1) dated 30.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assessee has challenged order u/s 250 dated 30.09.2024 passed by NFAC, Delhi.
Page - 1 - of 2 3.0 In view of the above, the appeal is dismissed as withdrawn.
4.0 In the result, the appeal of the assesse is dismissed.